Manufacturers Life Assurance Company v Cummins (Inspector of Taxes)

Core Citations

REPORTED OPINION OF in

• [2000] STI 1544
• [2000] STC SCD 222
• 2000 Sp C 236

[See more]

• [2001] STC 316
• [22/11/2000] TLR 9

CITED in

• Legal & General Assurance Society Ltd v Thomas (Inspector of Taxes)

This document cites

• Revell (Surveyor of Taxes) v The Edinburgh Life Insurance Company
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Hughes v Bank of New Zealand
• Finance Act 1940
• Income and Corporation Taxes Act 1988



See all quotations

• Finance (No. 2) Act 1992
• Insurance Companies Act 1982
• Finance (No. 2) Act 1931
• Finance Act 1993